The Dutch Bread Tax, 1574-1855
Taxing the Staff of Life: The Dutch bread tax, 1574-1855. Jan de Vries University of California at Berkeley For presentation to Yale Economic History Seminar 23 April 2012 Please do not cite without premission Shortly after the Dutch Revolt began, in 1574, the province of Holland, as it scrambled to secure revenue to conduct its war against Spain, introduced a series of excise taxes: on beer, wine, peat, slaughtered cattle, soap, fish, and on milled grain. Excise taxes had long been a familiar feature of municipal finances, especially excises of beer. But now, in addition to municipal excise taxes, there would be provincial levies as well, and these would be considerably larger than anything that had been collected by the towns. The new tax (called impost op ‘t gemaal, or het gemaal) was collected at grain mills, and varied according to the grain sort and the use to which the milled grain was to be put: more for wheat than rye, more for bread grain than brewers’ grain. This new tax was a cost born in the first instance by the baker. Bakers brought grain to the mill for conversion to flour (millers were forbidden to produce flour on their own account or to trade in flour), and paid the miller his fee plus the applicable tax. The milling tax was set at 3 guilders per last of wheat and 1.5 guilders per last of rye.1 Bakers in Holland – and nearly everywhere in Europe since at least the late Middle Ages – were not free to set the prices for their products.
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